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Contact Name
Kristin Handayani
Contact Email
kristin.handayani@kwikkiangie.ac.id
Phone
+6285214933788
Journal Mail Official
jurnal.manajemen@kwikkiangie.ac.id
Editorial Address
Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Bisnis dan Informatika Kwik Kian Gie, Jl. Yos Sudarso Kav 87, Sunter Jakarta 14350 Telp. +62 21 6530 7062 Fax +62 21 6530 6967
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Kota adm. jakarta utara,
Dki jakarta
INDONESIA
Jurnal Manajemen
ISSN : 20893477     EISSN : 24774774     DOI : 10.46806
Jurnal Manajemen mempunyai misi untuk mendorong pengembangan praktik dan teori manajemen di Indonesia melalui penyebarluasan temuan-temuan hasil riset dibidang sains dan kasus manajemen, terdiri dari bidang sumber daya manusia, pemasaran, strategik, keuangan, dan operasional.
Articles 5 Documents
Search results for , issue "Vol 13 No 2 (2024): Mei" : 5 Documents clear
Pengaruh Remunerasi Direksi terhadap Nilai Perusahaan yang Dimediasi oleh Agency Cost pada Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Fany, Nurlia Aisyah; Iryanto, Mas Budi Widiyo
Jurnal Manajemen Vol 13 No 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v13i2.1094

Abstract

This research aims to determine whether providing compensation to the board of directors can enhance the company's value. The theory utilized in this study is agency theory, which explores the relationship between owners and managers with a separation of power that leads to agency problems. The sample was collected using purposive sampling from companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) during the period of 2019-2021. A total of 144 samples were examined using SmartPLS 3.0 to test the inner model and specific indirect effects. The structural model evaluation, known as the inner model, comprised tests for the determinant coefficient (R2), path coefficient, and hypothesis testing. The research model yielded an R2 value of 11%, indicating its weakness. The research concludes that compensation has a significant positive influence on company value, compensation has a significant negative impact on agency costs, agency costs have a significant negative effect on company value, and agency costs can mediate the relationship between compensation and company value.
Analisis Perbandingan Akurasi Model Prediksi Financial Distress pada Perusahaan Manufaktur Sektor Consumer Cyclical: (Studi Kasus Subsektor Tekstil dan Garmen di BEI 2020-2022) Natania, Clarissa; Suhartono, Sugi
Jurnal Manajemen Vol 13 No 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v13i2.1124

Abstract

Financial distress merupakan suatu kondisi dimana perusahaan sedang mengalami kesulitan keuangan dimana perusahaan tidak mampu lagi untuk membayar kewajibannya pada kreditur. Financial distress merupakan salah satu penyebab terjadinya kebangkrutan. Penelitian ini bertujuan untuk mengetahui apakah ada perbedaan antara model Altman, Springate, dan Grover dan untuk mengetahui model prediksi yang paling akurat dalam memprediksi financial distress. Teori yang mendasari penelitian ini adalah teori agensi dan teori sinyal. Sampel yang digunakan adalah perusahaan manufaktur sektor consumer cyclicals sub sektor tekstil dan garmen yang terdaftar pada Bursa Efek Indonesia periode 2020-2022. Hasil dari pengumpulan sampel tersebut mengahasilkan 19 perusahan dan 57 sampel penelitian. Penelitian ini menggunakan analisis deskriptif, uji normalitas, uji paired sample t-test, dan analisis menggunakan persamaan pada ketiga model prediksi financial distress. Hasil dari penelitian ini adalah terdapat perbedaan diantara ketiga model dalam memprediksi financial distress dan model Springate menjadi model dengan tingkat akurasi tertinggi dalam memprediksi financial distress sebesar 80,70% dan type error masing-masing sebesar 1,75% dan 17,54% untuk type error 1 dan type error II.
Pengaruh Perencanaan Pajak, Sales Growth, dan Ukuran Perusahaan Terhadap Manajemen Laba Anggreani, Vemyta; Arfianti, Rizka Indri
Jurnal Manajemen Vol 13 No 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v13i2.1140

Abstract

The income statement in the financial report is one of the important indicator for shareholders and creditors to obtain information on profit and financial performance of a company and make investment decisions in a company. Profit reflects that the company has achieved good financial performance. Managers will carry out earnings management practices to influence several parties who have different interests in a company with the aim of ensuring that the financial reports presented are in line with the expected profit targets. This research aims to prove whether tax planning, sales growth, and firm size influence earnings management. The theories underlying this research are Agency Theory, Positive Accounting Theory, and Signalling Theory. This study processed 147 samples of consumer non-cyclical sector registered on Indonesia Stock Exchange in 2020-2022. In concluding this research, sales growth and firm size to state that both have a positive influence on earnings management, and that there is insufficient evidence that tax planning has a positive influence on earnings management.
The Role of Brand Image in Mediating the Influence of Brand Ambassador and Electronic Word of Mouth on Purchase Intention on Product Scarlett Whitening Al-Fatwa, Anissa; Siagian, Dergibson; Dema, Yosef
Jurnal Manajemen Vol 13 No 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v13i2.1175

Abstract

In the era of globalization and modernization, the growth of internet users in Indonesia reflects significant changes in people's lifestyles, including their beauty and skin care needs. Skincare has become an essential part of the beauty routine, heavily influenced by societal perceptions of beauty. This research focuses on Scarlett Whitening, a local beauty brand, which experienced a decline in sales starting in July 2023. The method used in this research is a causal method with structural equation modeling (SEM). This study aims to investigate the impact of electronic word-of-mouth (e-WOM) and brand ambassadors on purchase intentions. The results show that while brand ambassadors do not significantly influence purchase intention, e-WOM does. Furthermore, brand image acts as a mediator between e-WOM and purchase intention, but does not mediate the influence of brand ambassadors.
Improving Purchasing Decisions with the Role of Product and Price Combinations Hendratmoko, Hendratmoko; Vita, Elisabeth; Sitorus, Arjuna Candra; Harun, Mohd Zainal Munshid
Jurnal Manajemen Vol 13 No 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v13i2.1211

Abstract

Products that precisely meet consumer needs have a greater potential for acceptance. Likewise, products that align with consumer preferences stand a chance of being embraced by consumers. The appropriate pricing exerts an influence on consumer decisions when making purchases. This study aims to delve deeper into the impact of product and price combinations on purchasing decisions. Employing quantitative methods, this research involved 124 respondents, all located in Jakarta. Data analysis was conducted using SPSS 29. The findings of this study underscore the positive and significant influence of both product and price variables on purchasing decisions. Additionally, it highlights the importance of combining product and price to enhance the likelihood of purchase decisions. Contrary to the assumed linear relationship, this study reveals a non-linear combination between product and price. The significance of this research lies in uncovering the non-linear relationship between product and price and its impact on purchasing decisions. It challenges the notion that good product quality always comes at a high price, suggesting otherwise.

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